Program Operations Manual System (POMS)

RS 01401.310 Redwood Employee Protection Program Payments

P.L. 95-250 was enacted on March 27, 1978 and amended the Redwood National Park Act of 1968. One provision of this law was the creation of Redwood Employee Protection Program (REPP) payments, also referred to as terminal pay. These payments were made to loggers and other employees affected by the loss of jobs due to the expansion of the park.

These payments resemble supplemental unemployment benefits (SUB) which are normally excluded from wages. This law requires the Secretary of Labor to withhold social security contributions from the terminal payments. Therefore, these payments are treated as wages for computation purposes.

Affected employees should receive a Form W2 from the State of California showing the terminal pay. If proof of the payments is needed to correct the earnings record, contact the California Employment Development Department in Sacramento, California at http://www.edd.ca.gov .